The guage, while much more consistant, still may not necessarily be 100% accurate. When I was at the dealer he mentioned that there was a service bulletin that had some comments about the accuracy/tolerances of the FCD. My guess is that this was in response to people like us who were keep detailed records about their mileage.
As far as the metal or plastic tank, I suppose there could be some contraction and expansion of the tank, but I don't think it would be enough to cause a large difference in capacity.
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